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Cupcakes:.
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Heat oven to 350 degrees and line muffin tin with paper liners.
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Melt chocolate in the microwave, stirring every 30 seconds, until smooth.
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Allow to cool.
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Sift together flour, baking powder, baking soda, and salt in a medium mixing bowl.
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In a different, larger bowl, beat together the butter and sugar for about 2 minute.
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Add the melted chocolate to the butter/sugar mixture, then beat in the eggs, one at a time, being sure to mix each one in separately.
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Stir in the vanilla, beat for 1 min until creamy.
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Now beat in the sour cream until no streaks are visible.
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Carefully add1/2 of the flour mixture, beating on low until just combined.
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Then beat in water and the remainder of the flour mixture until blended and smooth.
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Put 1/4 c batter in each liner and flatten the tops.
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Bake for 20 minute Allow cakes to cool on a wire rack in the pan for 10 min before inverting the pan onto the rack to cook the cupcakes completely.
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Filling:.
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Place the sugar, water, egg whites and cream of tartar into the top of a large double boiler.
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DO NOT HEAT THE DOUBLE BOILER YET.
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Beat on high speed for 1 min, until it is white and foamy.
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Now heat the double boiler until the water in the bottom is just simmering, and beat the mixture on high for 7 min, until stiff peaks are formed.
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Take the top of the double boiler off of the heat and add the vanilla and almond extracts.
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Continue beating for about 2 min to thicken.
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The filling will become firmer as it cools on the cakes.
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Pipe the filling in a 2 in tall spiral onto the top of the cakes (it should resemble a short ice cream cone), leaving 1/8 of an inch around the edge of the cake.
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Place the cakes in the refrigerator on a foil lined baking sheet until the coating is made.
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Coating:.
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Melt chocolate and oil together in a bowl, deep enough and wide enough to dip the cakes in one at a time, in the microwave, stirring every 30 seconds, until smooth.
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Allow to cool for 15 minutes.
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Dip the top of each cake into the coating, allowing the excess coating to drip off.
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Refrigerate the dipped cakes for 30 min to set the coating, then cover and refrigerate for a minimum of 2 hours.
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Serve cold.
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Can be refrigerated for up to 3 days.
